I scan cels at 150 DPI and then reduce them in
size after touching up edges and whatnot (for
example, I scan large cels in four pieces and put
the scans back together manually). I usually save
JPGs at a quality level of 75% and they usually
come out looking fine.

I use the Gimp to do image manipulation; I'm not
familiar with Photoshop.

--
Matt Martin -=- cels@nekomusume.net